BAThe two-character ISO 3166 country code forBOSNIA AND HERZEGOVINA.
Zero balance account (ZBA)Zero balance account (ZBA)
A checking account in which zero balance is maintained by transfers of funds from a master account in an amount only large enough to cover checks presented.
An institution which:takes deposits from individuals, companies, organisations etc. and provides them with various financial servicespays interest on deposits, which may be fixed or variable, but which usually vary according to the amount of money deposited and the amount of time it stays in the accountmakes loans and charges interest on themBanks operating in the UK, formerly regulated by the Bank of England, are now authorised and supervised by the Financial Services Authority. In the USA, banks are regulated under the Federal Reserve System.
Temporary action, generally by one country, to halt shipment of goods intoor out of another country.
Balance sheetBalance sheet
One of the main components of a company's Report and Accounts, the balance sheet provides a snapshot of everything the company owes and owns at the end of the financial year in question. On a specific date it lists:tangible assetsintangible assetsstockdebtorscashbank creditorstrade creditorsshare capitalreservesWhere the profit and loss account tells you how the company has performed in the previous year, the balance sheet reveals things about its fundamental health, like whether it can pay its debts and how good its cash management is. A 'strong' balance sheet is one where liabilities (including borrowings) are considerably outweighed by assets (including cash).Significance: if the company is having problems, the balance sheet (together with the cash flow statement) will tell you whether it can stand the strain.
Accrual basisAccrual basis
In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis accounting.
Further SuggestionsTake a bath
After tax basis
Balance sheet exposure
"Buy them back"
Fixed price basis
Put ratio backspread
Bank run (bank panic)
Flow through basis
Bank Investment Contract (BIC)